Meet Our Excellence in Teaching Honoree: Max Hewitt, Ph.D.

By Haley MacDonell

During the Super Bowl, one student in Accounting 310 emailed a question to their professor. “As the companies are trying to generate more profit from playing these commercials, can the cost for these advertisements be considered an asset for companies?” the student wrote.

The course recently covered measuring cost information, using advertising costs during the big game to link the topic back to the reporting choices managers face when incurring costs.

Max Hewitt, a professor at the University of Arizona, inspires his students to seek out the big picture, even with the most complicated material. The Super Bowl is one of many accessible examples that Hewitt has used to challenge his students to find accounting in the everyday. He was selected as the Arizona CPA Foundation for Education & Innovation’s 2022 Excellence in Teaching Award recipient for his mentorship, teaching style and student impact.

As the CPA profession continues to grapple with strengthening the talent pipeline, fewer Arizona students are enrolling in two- or four-year universities, the lowest rate in a decade, according to the Arizona Board of Regents. Innovative and effective teachers can be an essential piece to solving the pipeline puzzle.

With a background in financial accounting research and academia, Hewitt teaches at all levels of accounting at the university. He often shares insights from his own research experience and uses in-class activities to increase student engagement. At the undergraduate level, he created an Excel-based simulation to highlight financial budgeting. He is also responsible for creating a new doctorial seminar to introduce research methods.

“It is exciting to see students begin to appreciate the nuances that arise through accountants using their discretion to measure and report organizations’ financial performance and position,” Hewitt says. “As society broadens its perspective to care about a growing list of organizational activities, it appears the opportunities for accounting students to have an impact are limitless. To have the chance to introduce students to these opportunities is really motivating.”

During the university’s quick shift to online learning in 2020, he enriched remote learning using innovative props, new learning technologies, videos and enhanced student contact hours. He has received stellar feedback from his students and from his peers.

“While [his] quantitative scores are outstanding, the student comments truly bring out the story behind these numbers,” elaborates Shyam V. Sunder, the director of the Dhaliwal-Reidy School of Accountancy at the University of Arizona. “The student comments are perhaps the strongest I have seen for any instructor at the Eller School of Management. The student appreciation is reflected in the impressive list of student-voted awards that Max has won over the years.”

Since he began teaching at the University of Arizona at the beginning of 2016, Hewitt has received seven teaching awards from the school. His overall average for classroom teaching performance was a 4.94 out of 5 from students across all courses in the 2020-2021 school year.

“[He] was the best instructor I’ve ever had,” wrote one student in course feedback. “He had the most passion and genuine care for the students’ success and comprehension, and while the course work was very difficult, he put 100% into the course and the students’ understanding.”

“It was evident through his teaching style that diversity, equity and inclusiveness are priorities to Max,” wrote another student. “For example, Max effortlessly identified accountants and more job titles throughout his

course as female and as minorities. This small gesture made the career choice feel more attainable.”

“If I’m working with students who are ultimately hoping to work in an accounting role, I want them to understand the perspective of those people around them who will rely on their work but may not have the same knowledge, appreciation or love for accounting,” Hewitt says. “I want my accounting students to not only be able to communicate to their accounting colleagues, but to also find ways to clearly communicate with their non-accounting colleagues. In solving the most challenging business issues, we need everyone working together. Accounting can help serve the purpose of putting everyone on the same page or at least working out when our perspectives differ.” l We are pleased to celebrate Max Hewitt and his impact at the ASCPA Annual Meeting & Awards Luncheon on May 12. Register here: www.ascpa.com/annual.